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Opinion 91-36
… opinion that park land trust fund moneys may be expended only to acquire additional park land or to construct, … the view that, in general, trust fund moneys may be used only to develop park facilities on land owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Fire Protection Contracts
… companies and fire districts, towns or villages. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/fire-protection-contractsCompliance With Special Education Requirements – Evaluations
… this report.) The New York City Department of Education (DOE) – the nation’s largest school system – serves … services to approximately 190,000 of these students. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsBrownfield Cleanup Program
… or are unable or unwilling to pay for remediation, and only after DEC makes all reasonable efforts to secure …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… in both the city and the region is Corning Inc., one of only a few Fortune 500 companies headquartered in upstate New … 300,000 visitors a year) and the Rockwell Museum, one of only two Smithsonian affiliates in upstate New York. Economic …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments … a vaccine) that is administered by a health care provider in a physician’s office or other outpatient clinical setting. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDivorce and Your Benefits – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Overview
https://www.osc.ny.gov/retirement/members/divorceXIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… can select when completing an Expense Report in the SFS Travel and Expenses module. Expense Types This document lists … can select when completing an Expense Report in the SFS Travel and Expenses module. Guide to Financial Operations REV. 05/18/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsTown of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Overview – When Employees Retire
… apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must be “filed with the Office of the State Comptroller” within a specific time period. … . As an employer, you can file a disability application on behalf of your employee, but other applications or …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewOpinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Other Bulletin No. 37
… Bulletin D-1135 issued April 12, 2017 provides additional guidelines regarding the implementation of the payment. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller … amNewYork yesterday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOrleans County – Court and Trust Funds (2014M-043)
… and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. … to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the … provide a system of internal controls to account for and safeguard these funds. Key Findings The records …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Town of Putnam Valley – Purchasing (2013M-193)
Town of Putnam Valley Purchasing 2013M193
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Overpayments of Claims for Selected Professional Services (Follow-Up)
… each case, both the provider and the provider's affiliated medical group received Medicaid payments for the same … and to remind providers that they must maintain medical records for services they provide. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient care provided in a hospital as care … as an inpatient, even if the care takes place overnight. CMS guidance states inpatient admissions are generally …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesDiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City, the state and the nation, and its unemployment … Comptroller Thomas P. DiNapoli. "It’s an exciting time for Brooklyn with record employment, business growth, and a …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines to include gender and racial diversity among the qualities its seeks in its board members. When DiNapoli and Trillium filed their … proposal they filed at eBay Inc after the company agreed to revise its Governance Guidelines to include gender and …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… However, further actions are still needed as only $3.4 million of the $12 million in improper capitation …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitation